{"schema_version":1,"fetched_at":"2026-09-29","license":"Fri återanvändning med källraden Source: NovaCopilot","source":"Source: NovaCopilot","powered_by":"Powered by NovaCopilot","id":"provision:se:mervardesskattelagen:16-kap-23","jurisdiction":"se","law":{"key":"mervardesskattelagen","title":"Mervärdesskattelag (2023:200)","official_id":"SFS 2023:200","official_url":"https://www.riksdagen.se/sv/dokument-och-lagar/dokument/svensk-forfattningssamling/_sfs-2023-200/","version_note":"Ändrad t.o.m. SFS 2026:1025"},"label":"16 kap. 23 §","heading":null,"chapter":"16","in_force_from":null,"in_force_until":null,"text":"Den som felaktigt debiterar mervärdesskatt på en faktura eller liknande handling är betalningsskyldig till staten för beloppet.","sha256":"6eebc8e4d27af9bc155b58076695d71881e001a147bb1180092ea2dc4ac7206a","hash_input":"sha256 över fältet text i UTF-8","url":"https://legal.exploreworldai.com/lagtext/se/mervardesskattelagen/16-kap-23"}